Debiasing as a powerful management accounting tool? Evidence from German firms

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Niklas Kreilkamp ◽  
Maximilian Schmidt ◽  
Arnt Wöhrmann
Keyword(s):  
Survey Data ◽  
Cognitive Biases ◽  
Management Accounting ◽  
Psychological Safety ◽  
Content Type ◽  
Lab Experiments ◽  
Research Questions ◽  
Cognitive Decision ◽  
Practical Implications

Purpose The purpose of this paper is to investigate if and how firms approach debiasing and what determines its success. In particular, this study examines if debiasing is effective in reducing cognitive decision biases. This paper also investigates organizational characteristics that determine the effectiveness of debiasing. Design/methodology/approach This study uses survey data from German firms to answer the research questions. Target respondents are individuals in a senior management accounting function. Findings In line with the hypotheses, this paper finds that debiasing can reduce cognitive biases. Moreover, this study finds that psychological safety not only directly influences the occurrence of cognitive biases but is also an important factor that determines the effectiveness of debiasing. Research limitations/implications This paper provides evidence that debiasing can serve as a powerful management accounting tool and discusses debiasing in the context of recent management accounting literature. This study also adds to the stream of research that investigates the role of psychological safety in organizations by highlighting its importance for successful debiasing. Practical implications This paper informs firms that use or intend to use debiasing about crucial determinants to consider when debating its implementation, i.e. psychological safety. This study also identifies risk management as a potential interface for the implementation of systematic debiasing. Originality/value While previous research primarily addresses specific cognitive biases and debiasing mechanisms using lab experiments, this is – to the best of the knowledge – the first study investigating cognitive biases and debiasing on a broad conceptual level using survey data.

Leveraging customer benevolence for resilience: a supplier perspective

2019 ◽  
Vol 49 (7) ◽  
pp. 727-748 ◽  
Author(s):  
Anto Verghese ◽  
Xenophon Koufteros ◽  
Baofeng Huo
Keyword(s):  
Survey Data ◽  
Design Methodology ◽  
Affective Commitment ◽  
Relationship Commitment ◽  
Explanatory Role ◽  
Continuance Commitment ◽  
Content Type ◽  
The Impact ◽  
Practical Implications

PurposeWith more than half of customer-experienced disruptions attributed to first-tier suppliers, supplier resilience (SRES) is fundamental to the resilience of the supply chain. However, little is known about the relational aspects that engender SRES, from the purview of the supplier. The purpose of this paper is to examine the explanatory role of suppliers’ relationship commitment dimensions (i.e. affective and continuance), which may foster SRES through customer benevolence. Moreover, the impact of customer benevolence on SRES is examined considering varying levels of industry dynamism.Design/methodology/approachSurvey data from 207 manufacturing firms are utilized to test the hypotheses taking potential endogeneity issues into consideration.FindingsAffective and continuance commitment induce customer benevolence, which furthers SRES. Specifically, affective commitment is the most potent approach to induce customer benevolence, while the dampening effect of industry dynamism is more palpable at the higher levels of industry dynamism.Research limitations/implicationsThis study did not account for specific disruption types and the contingent effects of power asymmetry.Practical implicationsThis study empirically demonstrates that suppliers can leverage customer benevolence via relationship commitment to achieve SRES. However, the efficacy of customer benevolence to engender SRES is limited to environments not characterized by high levels of industry dynamism.Originality/valueThis paper highlights the role of relational mechanisms in achieving resilience from the purview of a supplier using survey data.

scholarly journals Firms’ information system characteristics and management accounting adaptability

2016 ◽  
Vol 24 (1) ◽  
pp. 20-37 ◽  
Author(s):  
Ogan Yigitbasioglu
Keyword(s):  
Information System ◽  
Management Accounting ◽  
Shared Knowledge ◽  
Content Type ◽  
Moderation Effect ◽  
Number Of Factors ◽  
Is Integration ◽  
Practical Implications ◽  
System Characteristics

Purpose – This study aims to explore the relation between the qualities of the information system (IS), management accounting adaptability (MAA) and its effectiveness. Design/methodology/approach – This study involves the development and empirical testing of a model where the qualities of the IS and management accounting effectiveness (MAE) are mediated by MAA. Findings – Information system flexibility (ISF) and shared knowledge had a significant and positive relation to MAA, which in turn had a positive and significant relation to MAE. There was also a moderation effect of ISF on the relation between IS integration and MAA. Research limitations/implications – IS integration in itself may not lead to management accounting stability, but it is the lack of flexibility of the system and lack of cooperation between the stakeholders that might lead to its stagnation. Practical implications – Organizations are advised to implement solutions that are relatively flexible and modular, as well as encourage cooperation between stakeholders to fully leverage and improve the existing system. Originality/value – The study extends the discourse on the interaction between management accounting and ISs by exploring the role of a number of factors that drive MAA.

The practical relevance of management accounting research and the role of qualitative methods therein

2012 ◽  
Vol 9 (3) ◽  
pp. 265-273 ◽  
Author(s):  
Henk ter Bogt ◽  
Jan van Helden
Keyword(s):  
Qualitative Methods ◽  
Management Accounting ◽  
Practical Relevance ◽  
Special Issue ◽  
Ongoing Debate ◽  
Content Type ◽  
Accounting Research ◽  
Journal Editors ◽  
Practical Implications

PurposeThe purpose of this paper is to present and analyze the opinions of a number of editors of accounting journals on the value they attach to the practical relevance of management accounting research and the potential role of qualitative methods in conducting this type of research.Design/methodology/approachThis paper collects together commentaries from these journal editors about the theme indicated above, together with an overview and reflections by the editors of this special issue.FindingsThe journal editors do not regard a lack of practical relevance in management accounting research as a key concern. Most of them see practice‐relevance and theoretical advancement as complementary, while the latter is given by far the most weight as the core of academic work. Furthermore, most journal editors have no clear preference for either qualitative or quantitative research in relation to the practical relevance issue. Neither do they seem to have strong opinions about the specific benefits of qualitative methods in practice‐relevant studies. In their commentaries, the editors of this special issue advocate a stronger connection between the needs of practitioners and the content of the research, more interventionist research in which practitioners and researchers work together, and a greater focus on communication between academics and practitioners about the practical implications of management accounting research. The special issue editors specifically emphasize the importance of this communication in relation to safeguarding the “support” of various groups in society for academic research.Practical implicationsThe paper contributes to the ongoing debate about the practical relevance of management accounting research, and particularly to the role of qualitative methods in practice‐relevant studies.Originality/valueBy collecting and analyzing the opinions of editors of several prominent accounting journals on the practice‐relevance of the research in this field, a contribution is made to the ongoing debate about this issue.

Social learning in cluster initiatives

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malgorzata Rozkwitalska ◽  
Anna Lis
Keyword(s):  
Social Learning ◽  
Learning Process ◽  
Information Transfer ◽  
Content Type ◽  
Level Of Involvement ◽  
Raising Awareness ◽  
Research Questions ◽  
In Cis ◽  
Practical Implications

Purpose The purpose of this paper is to portray social learning in cluster initiatives (CIs), namely, to explore, with the lens of the communities of practice (CoPs) theory, in what ways social learning occurs in CIs and discover how various CoPs emerge and evolve in CIs to facilitate a collective journey in their learning process. Subsequently, the authors address the following research questions: In what ways does social learning occur in CIs? How is social learning facilitated through the emergence and evolution of various CoPs in CIs? Design/methodology/approach The study applies the abduction approach for the interpretation of the collected data and attempts to create the best explanations for the observations on the basis of the CoP theory. The qualitative study of four CIs helped to identify various ways that social learning occurs in CIs and the role of the identified CoPs in the process. Social learning is portrayed as a collective journey within and between CoPs, where the interactions of their members deepen their level of involvement and help them to enhance learning in their CoP. Findings The paper shows ways that social learning occurs in CIs and describes the role of CoPs. It identifies three types of CoPs in CIs: participants, cooperators and locomotives. Additionally, it documents different ways of social learning in CIs, namely, one-way or two-way information transfer and raising awareness; demonstrating and inspiring; or motivating and educating. It also shows that while potentially every member of a CI has access to these practices, only a limited number of members are actually involved. Social learning in CIs is selective and some CI members accept their role as more peripheral in their CI. Research limitations/implications The research shows the application of the CoP theory to the analysis of social learning in CIs, a peculiar type of clusters. It describes how CoPs in the studied CIs varied in terms of the occurrence of learning. Furthermore, it reveals how social learning related to the level of involvement of CI members, namely, with an increase of involvement, the members formed more selective CoPs and strengthened their social learning. Nevertheless, the qualitative approach in the study and the specific sample of the CIs chosen for the analysis do not allow a generalization of the findings. Practical implications Although in different CoPs social learning occurs in different ways, at each stage of the development of CIs, the learning process is carried out on the basis of interactions created among members. Therefore, it is important to support the “soft” forms of cooperation within CIs – involving members in activities and developing interactions. In addition, to ensure the growth of their entire CI, coordinators should create conditions for the development of existing CoPs into higher forms, which better support learning. They should also adopt boundary-spanning roles between various CoPs to strengthen social learning in CIs. Originality/value The literature on CIs, which are peculiar forms of clusters, is still underdeveloped. The research fills in the gap concerning the ways social learning occurs in CIs. It shows that selectiveness can be observed in this process, and emphasizes the role of interactions developed through CoPs and the benefits offered by them. The study applies the CoP approach. Consequently, it expands the theoretical base in view of the generally lacking studies on social learning in CIs in the literature on clustering. Because the CoP theory has rarely been applied in the management literature, it also augments this specific field.

The adverse effect of doctors’ skepticism toward prescription drugs

2017 ◽  
Vol 11 (3) ◽  
pp. 222-234 ◽  
Author(s):  
Devon S. Johnson ◽  
Breagin K. Riley ◽  
Shintaro Sato
Keyword(s):  
Prescription Drug ◽  
Dietary Supplements ◽  
Prescription Drugs ◽  
Content Type ◽  
Research Questions ◽  
Product Effectiveness ◽  
Approved Drugs ◽  
Willingness To Recommend ◽  
Practical Implications

Purpose This study examines the use of high-expertise sources such as doctors to sell dietary supplements and the use of skeptical statements toward approved drugs in the act of selling dietary supplements. Design/methodology/approach The research questions are addressed by means of a scenario experiment that manipulated two independent variables: expertise (high- vs low-expertise) and skepticism toward prescription drugs (present vs absent). Findings Surprisingly, skeptical statements from a low-expertise source toward a prescription drug made while selling dietary supplements was found to have an insignificant effect on selling effectiveness (willingness to recommend and perceived product effectiveness). However, when a high-expertise source (doctor) did the same, selling effectiveness was reduced. Research limitations/implications The paper identifies a boundary condition for competitive selling claims of dietary supplements. Doctors are likely to get away with claims regarding the efficacy of dietary supplements until they criticize a more credible prescription drug in favor of supplements. Practical implications Claims made by a low-expertise sources and high-expertise sources in the act of selling dietary supplements must be carefully considered. Conventional wisdom tactics may be ineffective. Originality/value This paper uniquely demonstrates the role of competitive skepticism at different levels of expertise. The findings of this study suggest that managers, in especially the multi-level marketing industry, should reconsider some of their selling tactics.

scholarly journals Reinforcing supply chain security through organizational and cultural tools within the intermodal rail and road industry

2016 ◽  
Vol 27 (3) ◽  
pp. 816-836 ◽  
Author(s):  
Roberto Cigolini ◽  
Margherita Pero ◽  
Andrea Sianesi
Keyword(s):  
Supply Chain ◽  
Road Transport ◽  
Negative Effects ◽  
Supply Chain Security ◽  
Content Type ◽  
Main Research ◽  
Research Questions ◽  
Cultural Tools ◽  
Practical Implications

Purpose The purpose of this paper is to outline the role of organizational and cultural tools to increase supply chain security within the intermodal rail and road industry. Three main research questions are set, regarding: what organizational and cultural tools are used by companies within the intermodal rail and road industry; how these tools impact on security performance; and what environmental factors trigger the use of each tool. Design/methodology/approach In total, 13 companies within the intermodal rail and road industry have been studied in detail through in-depth case studies. Findings Results suggest that organizational and cultural tools impact positively on supply chain security, by reducing collusion and both operative and planning mistakes. In particular, such tools mitigate the effect of lack of cooperation and communication between partners and of inadequate partners. Practical implications Results point out that the ability of organizational and cultural tools to increase supply chain security has not been fully exploited yet. Tools to mitigate the negative effects on security of inadequacy of partners are not popular or they are not considered as powerful enough, despite it has been highlighted as the most relevant causal factor of lack of security. Originality/value This paper introduces a thorough overview of the effects of cultural and organizational tools on supply chain security and a detailed study of these tools in the area of intermodal rail-and-road transport.

A “Learning from Action” workshop in Japan

2019 ◽  
Vol 40 (2) ◽  
pp. 77-83
Author(s):  
Robert Douglas Hinshelwood ◽  
Luca Mingarelli ◽  
Simona Masnata
Keyword(s):  
Far East ◽  
Opportunity To Learn ◽  
Content Type ◽  
Work Activities ◽  
Defensive Role ◽  
Feedback Data ◽  
Experiential Workshop ◽  
First Time ◽  
Practical Implications

Purpose Many people in severe mentally disturbed states do not use language or other symbolic media well or coherently. Therefore, the non-verbal medium needs to be understood by workers with such people. The “Learning from Action” experiential workshop was developed in order to provide an opportunity to learn about hidden messages in the relationships and roles occurring in activities. In August 2017, a workshop was run for the first time in Japan. The purpose of this paper is to report the experience and dynamics observed by the three consultants, who are here the authors of this paper. Design/methodology/approach After the workshop all the staff and members, including interpreters, were invited to give feedback. Findings Analysis of the feedback data showed certain important dynamics, concerning especially dependence, cultural defences and the defensive role of activity in a multicultural context. Research limitations/implications This is an initial experience to be followed up by later feedback and further workshops. Practical implications Workers awareness of non-verbal communication within the roles of work activities is a training possibility. It faces various resistances including the mental health assumptions of meaninglessness of any communication outside the verbal. Originality/value This is a method of training not widely used even in European countries, and is the first in a country in the far east.

scholarly journals Sinabung volcano: how culture shapes community resilience

2019 ◽  
Vol 28 (3) ◽  
pp. 290-303
Author(s):  
Marta Mori ◽  
Ronan McDermott ◽  
Saut Sagala ◽  
Yasmina Wulandari
Keyword(s):  
Structured Interviews ◽  
Content Type ◽  
Aid Dependency ◽  
Relief Operations ◽  
Long Term Impact ◽  
Cultural Experts ◽  
Practical Implications

Purpose The purpose of this paper is to explore how culture, including traditions and social structures, can influence resilience and how culturally sensitive relief operations can put affected people and their context at the core of any interventions. Design/methodology/approach A case study of the Mt Sinabung volcano area in Indonesia was undertaken. As part of the case study, an analysis of interventions was conducted, which was complemented by semi-structured interviews with Karo cultural experts and humanitarian organisations. Findings Culture influences the manner in which the Karo people react to volcano eruptions with varying implications for recovery. In addition, relief organisations which understand people’s actions through a cultural lens have better managed to tailor programs with long-term impact, thereby avoiding aid dependency. Practical implications Practical examples of disaster management activities that adequately account for the beneficiaries’ way of living prior to the eruptions are provided. Aid actors are provided with guidance concerning how to better tailor their activities in line with a cultural lens. Originality/value The study provides empirical grounding for claims concerning the role of culture in planning interventions in Indonesia and other similar contexts.

scholarly journals Coopetition in temporary contexts: examining swift trust and swift distrust in humanitarian operations

2020 ◽  
Vol 40 (9) ◽  
pp. 1449-1473 ◽  
Author(s):  
Sarah Schiffling ◽  
Claire Hannibal ◽  
Yiyi Fan ◽  
Matthew Tickle
Keyword(s):  
Design Methodology ◽  
Nonprofit Sector ◽  
Humanitarian Relief ◽  
Content Type ◽  
Trust Theory ◽  
Humanitarian Operations ◽  
Swift Trust ◽  
Limited Choice ◽  
Practical Implications

PurposeBy drawing on commitment-trust theory, we examine the role of swift trust and distrust in supporting coopetition under conditions of uncertainty and interdependence in the setting of humanitarian disaster relief organisations.Design/methodology/approachThis paper presents findings from case studies of 18 international humanitarian relief organisations based on 48 interviews and the analysis of publicly available documents.FindingsWe find that both swift trust and swift distrust support coopetition. As coopetition is simultaneous cooperation and competition, in this study we show how swift trust and swift distrust also occur simultaneously in coopetitive contexts.Research limitations/implicationsCoopetition as a strategic choice is well-researched in the private sector, yet has received less attention in the nonprofit sector, particularly in contexts that are shaped by interdependence and uncertainty. We show the importance of swift trust and swift distrust in coopetitive relationships by drawing on commitment-trust theory.Practical implicationsIn focusing on a competitive environment in which cooperation is essential, we find limited choice of coopetitive partners. Humanitarian relief organisations must often simply work with whichever other organisations are available. We highlight how trust and distrust are not opposite ends of a spectrum and detail how both contribute to coopetitive relationships.Originality/valueOur findings contribute to commitment-trust theory by explaining the important role of distrust in forging coopetitive relationships. Furthermore, we contribute to prior work on coopetition by focusing on an uncertain and interdependent nonprofit environment.

Effect of wood particulate size on the mechanical properties of PLA biocomposite

2020 ◽  
Vol 49 (6) ◽  
pp. 465-472
Author(s):  
S. Raj Sachin ◽  
T. Kandasamy Kannan ◽  
Rathanasamy Rajasekar
Keyword(s):  
Mechanical Properties ◽  
Mechanical Characteristics ◽  
Wood Flour ◽  
Wood Particle ◽  
Poly Lactic Acid ◽  
Particle Sizes ◽  
Content Type ◽  
Particulate Size ◽  
Practical Implications

Purpose The purpose of this study is to carry out an investigation of the role of the wood particle size on the mechanical properties of poly lactic acid (PLA)-reinforced neem fiber biocomposite. Design/methodology/approach Composite test specimens were processed by reinforcing neem wood flour (NWF) in two different particle sizes, micro-sized NWF (MNWF) and nano-sized NWF (NNWF) separately into PLA. Composites were extruded at four different fiber loadings (10, 15, 20 and 25 Wt.%) into PLA matrix. The MNWF and NNWF had particle sizes varying from 5 to 15 µm and 10 to 15 nm, respectively. Findings Tensile strength, flexural strength and impact strength of PLA increased with fiber reinforcement for both the MNWF and NNWF cases. The NNWF-reinforced PLA composite at 20 Wt.% fiber loading proved to be the best composite that had outstanding mechanical properties in this research. Practical implications The developed composite can be used as a substitute for conventional plywood for furniture, building infrastructure and interior components for the automobile, aircraft and railway sectors. Originality/value A new biocomposite had been fabricated by using PLA and NWF and had been tested for its mechanical characteristics.

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